The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-07-19
NATIONAL BOOKKEEPING.
How DEFECTIVE A DEPALCA.
TION PROVES 1T TO BE.
The Levi Raeon Case--A Better sys.
ten Demanded - Departments
Where No Books Are Kept.
lsrKcrAL TO PEE APrRAL.I

Bacon defalcation from the govern.
ment was that the system Of national
bookkeeping must be very defective.
inasmuch as an examining committee
appoin ted after his death at once dis
covered large defect ia his accounts,
which he had successfully concealed
for years from the Treasury. Bat II Is
now known that no accounts were
kept with Mr.. Bacon at the Treasury.
No returns were required OF him. No
auditor prescribed rules for him to fol.
low or enacted from him any certiR.
Gates or tffidsvits. When he felt In
clined, he made deposit OF the patent
fees collected, which were periuncto-
rily received, just as q contribution to
the conscience Fund" would BE-, with.
ont questioning. No one was charged
with the duty Of irquring whether
the deposit represented all the fees re-
ceived mp 10 date No treasury on.
cial felt called upon 10 ascertain whe!h.
or "sny deduction whatever" which
the law prohibits, had been made
theroirom. Consequently, Mr.. Bacon
felt free to keep little behind, and
whenever pleasant but impecunious
officer OF his bureau needed funds, II
was net In his heart TO deny him. The
moneys lent by him 10 clerks, attor.
peys and others were deducted from
the patent fees In bis hands. Our &C
counting officers, II must be knowp,
do not concern Themselves
about public moneys unlels
appropriations are affected. II Con.
gets, Tor instance, instead OF appro.
pria,ing annually money to bs paid
from the treasury for the support Of
the Patent Oh 20, should declare that
the fees received there up 10 q certain
limit should be devoted to its main.
tainance, the hIaOcial clerk OF that
Office would al once be required by
some auditor TO lay mon My before
him detailed statement OF the fees
received, signed, sworn 10, approved
and supported by all kinds Of youch.
ers, which would DO scrutinlzsd BY q
score Of officials, parsed from hand 10
hand and covered with signatures and
initials. How the law ever came 10 be
90 construed ~ TO relieve the auditors
and comptrollers from Any respond.
bili,y In reference 10 money which Ia
due TO the general treasury" 10 die
tingulshed from that which belongs TO
some appropriation, Il 10 impossible 70
say, but go II 10 construed, and the
present administration has been
brought lace 10 lace with this curious
distinction by the recent revelation In
the Patent Office. There was much
said about q strong deaire year after
year ITO have peep at the books"
but ., lar AZ some important mattars
are concerned there are no DO ks, and
- 10 others, the books are quite uuin-
telligible. II will be remem bered that
Register Roseorans published Q little
volume, nv no means valueless, show
ing the balances standirg on his books,
either In favor Of or against the Cor
ernment. Bat unfortunately the n
lister Of the Treasury has q recordy y
only . part OF the Govsrnment 10.
oount
The original design was, OF cous',
that o. public moneys should be SO
counted for 10 the Tiessury, that .
stalemsnt should be made 30 the same
by an Auditor, 10 te transmitted for
the revision aud decision OF q Comp.
trollsr, and tina, the balance iund due
by him should be record a by tho
Register. But all the symmetry Of
this plan vas destroyed wheu, b. Tes-
son oi ths incfe lse OF pablo bu,insss,
accountants with snditing dutie. J
were established In ihs ID parlments
OF War fnt The Navy. The X gister
has not the mems al resent TO Mcsr.
tain ihe andiug Of any offic' 70 Of tho
government except civil ofiicerr, ex.
elusive OF tho.a who are connected
With the PostVfflce Department, Tor no
receives only those accounts which
pass through the ha1de OF the Y rsi
Auditor, III h Auditor, and Commis
slnner al she General Land Office.
Those which are received by the \ Q.
ond, Third and Fourth Auditors, a Ser
being revised b, q comptroller, ara 10.
turned b. he died and recorded In the
auditing ctiice, shers they are stated,
and tho that are received by tbs
SIKH Auditor, namely, poetofiice ~.
eounit, do not pass from him even 10
q comptroller From this Il will be
seen that the Registers disclosure
simply enables ne 10 zee In part. For
us 10 have full view bis publication
must needs be- supplemented BY
similar pamphes containing the
balances appearing on the books al
iour other distinct Offices. But even
then those publications would not be
satisfactory Il furnished. because thy
would TO, show the nature OF the ID.
debiedne.G But the real good 90 fsf
accomplished by the book, issued BY
Register RiaecTans, Ia the absoluts
demonstration u affords OF tho ne.
cemliy Of \ uui1cation Of tho public
accounts, seeing that Il contains nun.
tfnuH lliH hNNHt VI NJ luulNiuuei uclut
debtor 10 one appropriation or In
one capacity, and q creditor under an
other appropriation or In another o.
pAoiiy. The balances, too. In many
ease', sre, a. they say q, the Treasury.
"purely nominal" Yet there Ia moth.
ing ~ this book % distinguish thess
from cs5ee OF genuine Indebtedness
This, however, can ha aaid and II 10 Z
great deal. However confused tbs
statement may be, which Register
Rosecraut has made public; ho xevei
Inaccurate the impress on which II
may cause, concerning any given Ia.
divitua's accounts; however mesRrs
u may be-, " is nevertheless the tran
SCRIPT Of hiB books and co ataina all Oh,
information shlch he, b. himself
could furnish. lie has opened for Oh,
inspection 4 the people his booke
and opened lbem 10 wide ~ he could
Il " not his fault thai al
have not been opened, no
IL Il his fault that his d.
not tell Al much as the people have
right 10 know. Whist We need now !
publication like the Registers TO b,
made Of tina war, ravy and post fiie,
accounts, and an explanatory STATE
meat from the proper comptroller o